Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Taxes Management Act 1970
158
1
Amend section 109 (corporation tax on close companies in connection with loans to participators etc) as follows.
2
In subsection (1) for “sections 419 and 420 of the principal Act” substitute “
sections 455 to 459 of CTA 2010
”
.
3
In subsection (3) for “the said section 419” substitute “
section 455 of CTA 2010
”
.
4
In subsection (3A)—
a
in paragraph (a) for “subsection (4) of section 419 of the principal Act” substitute “
subsection (2) of section 458 of CTA 2010
”
, and
b
for “the said section 419” substitute “
section 455 of CTA 2010
”
.
5
In subsection (4) for “section 419(4) of the principal Act” substitute “
section 458 of CTA 2010
”
.
6
In subsection (5) for “the said sections 419 and 420” substitute “
sections 455 to 459 of CTA 2010
”
.